SHRI. S RAMAKRISHNAN, CHENNAI V. INCOME TAX OFFICER NON CORPORATE WARD 2 (3), CHENNAI

MA 190/CHNY/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4698 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 30-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M SUBASHRI
• Assessee Lawyers: S SRIDHAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A B ENCH, CHENNAI . . . , . , # BEFORE SHRI N.R.S.GANESAN, JUDICIAL MEMBER AND SHRI S.JAYARAMAN, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.190/CHNY/2018 (IN ITA NO.566/CHNY/2018) $$ /ASSESSMENT YEAR : 2011-12 SHRI S.RAMAKRISHMAN, OLD NO.3, NEW NO.6, CHIDAMBARASAMY KOIL STREET, MYLAPORE, CHENNAI-600 004. VS THE INCOME TAX OFFICER, NON-CORPORATE WARD-2(3) CHENNAI-600 034. PAN: ACHPR5873P ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. S.SRIDHAR, ADVOCATE /RESPONDENT BY : MS. M.SUBASHRI, JCIT /DATE OF HEARING : 15.03.2019 /DATE OF PRONOUNCEMENT : 18.03.2019 / O R D E R PER S.JAYARAMAN, AM: THE ASSESSEE FILED THIS MISCELLANEOUS PETITION RE QUESTING THIS TRIBUNAL TO RECALL THE EX-PARTE ORDER PASSED IN ITA NO.566/CHNY/2018 DATED 23.07.2018 FOR THE ASSESSMENT YEAR 2011-12. 2. THE LD. AR SUBMITTED THAT THOUGH THE APPEAL WAS FILED BELATEDLY BEFORE THIS TRIBUNAL, THE ASSESSEE WAS NOT GIVEN A NY OPPORTUNITY TO EXPLAIN THE DELAY IN FILING THE APPEAL. FURTHER, TH E APPEAL WAS DECIDED EX-PARTE BOTH ON DELAY IN FILING THE APPEAL AND ON MERITS. IN THESE CIRCUMSTANCES, HE SUBMITTED THAT THE IMPUGNED ORDER MAY BE RECALLED 2 M.P.NO.190/CHNY/2018 AND THAT THE ASSESSEE MAY BE GIVEN AN EFFECTIVE OPP ORTUNITY OF BEING HEARD. PER CONTRA, THE LD. DR SUPPORTED THE ORDER O F THIS TRIBUNAL. 3. WE HEARD THE RIVAL SUBMISSIONS AND FIND MERIT IN THE LD. ARS SUBMISSIONS. SINCE THE ASSESSEE WAS NOT GIVEN A NOTICE TO EXPLAIN THE DELAY IN FILING THE APPEAL AND THE APPEAL WAS DE CIDED EX-PARTE, WE INCLINE TO RECALL THE EX-PARTE ORDER DATED 23.07.20 18 AND RESTORE THE SAME. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FO R HEARING ON 07.05.2019. 4. THE MISCELLANEOUS PETITION OF THE ASSESSEE IS A LLOWED. ORDER PRONOUNCED ON 18 TH MARCH, 2019 SD/- SD/- ( . . . ) ( . ) (N.R.S.GANESAN) (S.JAYARAMAN) ( ! / JUDICIAL MEMBER) ( ! / ACCOUNTANT MEMBER) /CHENNAI, $ /DATED 18 TH MARCH, 2019 SOMU () *) /COPY TO: 1. APPELLANT 2. RESPONDENT 3. + () /CIT(A) 4. + /CIT 5. ) / /DR 6. 2 /GF